South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-25-17
Limitation not applicable to certificates held by county--Time allowed after assignment by county
Official textsdlegislature.gov
The provisions of § 10-25-16 do not apply to tax sale certificates that are held by the county. If any tax certificate is assigned by the county, and if the tax certificate is dated more than four years preceding the date of its assignment, the purchaser of the tax certificate has one year from the date of its assignment to commence a proceeding to procure a tax deed.
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In this chapter (31 sections)
- 10-25-1 · Period within which tax deed may be procured
- 10-25-2 · Contents of notice of intention to take tax deed--Notice…
- 10-25-3 · Persons entitled to notice of intention to take tax deed
- 10-25-4 · Additional persons entitled to notice
- 10-25-5 · Service of notice of intention to take tax deed--Personal…
- 10-25-6 · Service on decedent's personal representative, heirs, or…
- 10-25-7 · Service of notice to holder of special assessment certificate…
- 10-25-8 · Completion of service by filing of affidavit--Expiration of…
- 10-25-9 · Costs added to amount required for redemption
- 10-25-10 · Purchase of prior tax certificates required before issuance…
- 10-25-11 · Preparation and delivery of tax deed--Fee
- 10-25-12 · Title and possessory right vested by tax deed
- 10-25-13 · Contents of tax deed--Prima facie evidence of regularity of…
- 10-25-14 · Tax deed based on private sale
- 10-25-15 · Cancellation of certificate on delivery of deed--Proof and…
- 10-25-16 · Limitation of proceedings to procure tax deed--Cancellation…
- 10-25-17 · Limitation not applicable to certificates held by…
- 10-25-18 · Time allowed for completion of proceedings to procure tax…
- 10-25-19 · Acts constituting commencement and completion of proceedings…
- 10-25-20 · Tax deed on real property bid in by county
- 10-25-24 · County action to quiet title acquired by tax…
- 10-25-25 · Procedure in quiet title action--Bond not required of county
- 10-25-26 · Removal of cloud on title by transfer, assignment, or…
- 10-25-28 · 10-25-28 to 10-25-38. Repealed by SL 1974, ch 68, § 10
- 10-25-39 · Apportionment of sale proceeds--Disposing surplus proceeds
- 10-25-40 · Cancellation of taxes on real property after sale of…
- 10-25-41 · Reconveyance to record owner of real property held by county…
- 10-25-42 · Price, conditions, and qualifications required by county…
- 10-25-43 · Resolution of county commissioners for reconveyance to…
- 10-25-44 · Limitation of proceedings to contest tax deed--Defenses in…
- 10-25-45 · Denial of bid on county sale of tax deed property if bidder…